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Notice of the State Administration of Taxation on Some Issues Regarding the Credit of Enterprise Income Tax Against the Investment of Foreign-funded Enterprises and Foreign Enterprises in Purchasing Home Made Products
[Expired]
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国家税务总局关于外商投资企业和外国企业购买国产设备投资抵免企业所得税若干问题的通知
[失效]
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【法宝引证码】
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Notice of the State Administration of Taxation on Some Issues Regarding the Credit of Enterprise Income Tax Against the Investment of Foreign-funded Enterprises and Foreign Enterprises in Purchasing Home Made Products
(No. 488 [2005] of the SAT)
The administrations of state taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the administrations of local taxation of Guangdong and Hainan Provinces, the Administration of Local Taxation of Shenzhen Municipality,
With regard to some of the issues concerning the implementation of the Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Credit of Enterprise Income Tax Against the Investment of Foreign-funded Enterprises and Foreign-enterprises in Purchasing Home Made Products (No. 049 [2000] of the Ministry of Finance), a notice is hereby issued as follows:
| | 国家税务总局关于外商投资企业和外国企业购买国产设备投资抵免企业所得税若干问题的通知
（国税函[2005]488号）
各省、自治区、直辖市和计划单列市国家税务局，广东、海南省地方税务局，深圳市地方税务局：
现就贯彻落实《财政部、国家税务总局关于外商投资企业和外国企业购买国产设备投资抵免企业所得税有关问题的通知》（财税字〔2000〕049号）若干问题，通知如下：
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I. The credit of enterprise income tax against the production lines and integrated equipments
Where an enterprise purchases or builds a production line or integrated equipment which are made up of imported equipments, home made equipments and various spare parts and auxiliary materials, only the portion that are home made and have been assessed to meet the standards of fixed assets item by item when they are imported may be used to credit against its enterprise income tax.
．．．．．． | | 一、关于生产线、集成设备抵免企业所得税问题
企业购建的生产线、集成设备，如由进口设备、国产设备以及各种零配件、辅助材料等组成，应仅就其中属于国内制造的、且购进时按单项资产判定已符合固定资产标准的部分，给予抵免企业所得税。
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